In the result, the appeals filed by the assessee stand dismissed
Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm
TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract